TMI Blog2015 (12) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices, after Sale Services (commission paid to the services), Outward Goods Transportation Agency Services are the services in the nature of the services availed by the appellant in the course of business of manufacturing - Credit allowed. Cenvat Credit on outward goods transportation agency services - Claim of the appellant that the goods have been sold on FOR basis is correct. Therefore, Cenvat Credit on outward transportation services is entitled to the appellant. - appellant has taken Cenvat Credit correctly. Therefore, impugned demands i.e. duty and interest are not sustainable - Decided in favour of assessee. - Appeal No. ST/52284, 52551/2015-ST(SM) - Final Order Nos. 52699-52700/2015-ST(SM) - Dated:- 27-8-2015 - Ashok Jindal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the DTA unit only. Merely wrong mentioning of the name of the 100% EOU, Cenvat Credit cannot be denied. He further submits that all the services mentioned in Para 2 above, on which Cenvat Credit sought to be denied as these are not input services, in fact, all these services have been used by the appellant in the course of the business of their manufacturing activity. With regard to the GTA services he submits that he sold the goods to buyer on FOR basis and audit team has inspected the same. Moreover, in reply to the show cause notice they have clearly mentioned that they are selling goods on FOR basis but Adjudicating Authority has not given any finding thereon. Therefore, in the light of the decision of the Hon'ble High Court of Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on Agency Services are the services in the nature of the services availed by the appellant in the course of business of manufacturing. Therefore, appellant is entitled to avail Cenvat Credit on these services as held by the Hon'ble High Court of Bombay in the case of Ultratech Cement Ltd. 9. With regard to the availment of Cenvat Credit on outward goods transportation agency services, the claim of the appellant is that they have sold the goods on FOR basis. Audit team has also conducted audit in the premises of the appellant and examined the documents shown by the appellant. Appellants have also in their reply to the show cause notice claimed that the goods are being sold on FOR Basis, but adjudicating authority chose not to give any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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